Introduction

If a client is an individual under PAYE and has changed their name or address and providing HM Revenue and Customs (HMRC) holds suitable authorisation (such as form 64-8 or an online agent authorisation) you can let them know by completing and emailing an online form to them. This method is:

quick and easy

safe and secure

convenient for you

one where you get an immediate online acknowledgement

Changes you can tell HMRC about using this form

At the moment you can tell HMRC by email if your client has changed:

their name - perhaps through marriage or a civil partnership

their address - or they would like us to contact them at a different address

If your client has previously been given specific instructions about how to contact HMRC they should continue to use that route.

Telling HMRC about other changes

If your client is under Self Assessment, registered for Self Assessment Online and you are authorised to act on their behalf, you may find it faster and easier to change their details directly through the Self Assessment Online for Agents service.

Changing your own contact details or changing client details for other taxes

If your client has previously been given specific instructions about how to contact HMRC they should continue to use that route.

Information you’ll need to report the change

Before you start to complete the online form it’s very important that you have all of the information below to hand. Some of this information is used to confirm your client’s identity, because of this the information you provide must be accurate and complete.

Client information

You’ll need to provide your client’s:

email address

full name, including any middle name

National Insurance number

date of birth

present full postal address - and previous address if you are telling HMRC about a change of address

contact telephone number

Validating your client’s identity

You’ll need to provide one of following for HMRC to validate your client’s identity:

your client’s current employer’s PAYE reference number - you’ll find this on their wage slip or on their form P60 unless they have recently changed employer

if your client currently receives a private or occupational pension, their pension payer’s PAYE reference number - you’ll find this on their pension payer’s advice slip or on their P60 form

your client’s Unique Taxpayer Reference (UTR) - your client will have a UTR if they are under Self Assessment which can be found on correspondence HMRC has sent them or you while you are acting on their behalf

your client’s current employer’s or pension (private or occupational) payer’s name

the name of your client’s previous employer if they have changed their main employment in the last two years

your client’s employee works number for their current employment or, if they currently receive a private or occupational pension, their pension number

if your client is self-employed you’ll also need to tell HMRC the nature of their self-employment even if they are also in paid employment

Information about you

You’ll need to provide your:

name

address

reference for this client

For security reasons, please don’t use any personal data for this, such as a National Insurance number or UTR. This reference will only be quoted by HMRC so you can identify the client for whom you have supplied details via this service.

Client changes name

If you want to tell HMRC about a client’s change of name you’ll also need to provide:

your client’s new name and date on which they changed it

your client’s spouse’s or civil partner’s full name, date of birth, National Insurance number and UTR if they have one (if relevant)

the date your client separated (if relevant)

If you need to report a legal gender change this can only be done in writing accompanied by the appropriate Gender Recognition Certificate (unless you have elected for the Gender Recognition Panel to directly notify HMRC).

Client changes address

If you want to tell HMRC about a client’s change of address you’ll also need to provide:

your client’s new address including post code and the date from which the address changed

your client’s new contact telephone numbers

If your client wants HMRC to contact them at a different address - their ‘nominated correspondence address’ - you’ll need to tell them the full address and the date from which they want them to use it.

Complete and email the online form

It should only take you around ten minutes to complete the form - but please make sure you have all the details you require to hand before you start as it will save you time when filling in the form. Read the guidance in the section ‘Information you’ll need to report the change’ above.

When you’ve got the information you need to hand, use the link below to start filling in the form.

Records that will be updated

Apart from updating your client’s PAYE tax record other HMRC records will be amended. The following computerised services are owned and managed by HMRC. If your client already deals with any of these services HMRC will electronically update their records with the change of name or address that you have reported:

The form is intended for individual’s personal details only and therefore it will not result in changes to your client’s records as an employer. You may therefore still have to notify HMRC separately with regards to your client’s Corporation Tax, VAT, Employer’s PAYE payments and National Insurance contributions on behalf of employees.

What HMRC do when they get the form

HMRC will send you an email straight away to tell you that they’ve received the change in personal details. After that, if they need any more information, they will ask you for it in a secure email. You will usually be able to send the details back to HMRC by email.

When HMRC has got all the information they need they’ll let you know that they’ve changed your client’s personal details and, if appropriate, when you and your client can expect to get a notification of their new tax code.

If HMRC are unable to identify your client or are unable to deal with you because they can’t trace authority (such as a form 64-8) they will let you know and ask you to either phone or write to HMRC about your client’s change.

If you’ve told HMRC that your client has changed their name they may need to ask you to send them certain legal documents before they can go ahead and make the change. If HMRC need you to do this, they will contact you by email.

Your client will not be sent a new National Insurance number card. They don’t need to have a card - it’s the number that’s important.

Businesses - how to report changes to HMRC

This form only allows you to update your client’s personal change of name and address.

If you your client changes their business name or address you will have to notify HMRC separately.